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The Analysis of IFRS 15 - Revenue from Contracts with Customers Standard and an Application on Telecommunications Sector

Author

Listed:
  • Ayşe İrem Keskin

    (Kadir Has University)

  • Banu Dinçer

    (Galatasaray University)

Abstract

As of 2014, International Accounting Standards Board and Financial Accounting Standards Board have published their new standard IFRS 15 “Revenue from Contracts with Customers”. As this new standard replaces IAS 18 and IAS 11, many sectors will be affected and need a proper preparation for this significant change even though it is effective from 2017. This study aims to explain how to recognize revenue with the key features of the five step model approach set by IFRS 15 and provides insights into its implementation in telecommunication sector.

Suggested Citation

  • Ayşe İrem Keskin & Banu Dinçer, 2015. "The Analysis of IFRS 15 - Revenue from Contracts with Customers Standard and an Application on Telecommunications Sector," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 30(103), pages 219-246, April.
    • Handle: RePEc:acc:malfin:v:30:y:2015:i:103:p:219-246
    DOI: https://doi.org/10.33203/mfy.307964
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